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Transitional Kindergarten FAQs

Frequently asked questions (FAQs) about the fiscal requirements and the related penalties for Transitional Kindergarten (TK).

Funding and Reporting Information | TK Class Size and Ratios | Instructional Time and TK

Additional FAQs regarding programmatic requirements are available on the California Department of Education's (CDE’s) Universal Prekindergarten web page.

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Funding and Reporting Information

  1. How does transitional kindergarten (TK) affect basic aid districts? (Posted 19-Dec-2022)

    Regardless if a district receives state revenues through the Local Control Funding Formula or is a basic aid district, if it offers kindergarten, then the expectation is that it also offers TK as TK is the first year of a two-year kindergarten program. Most districts are embracing TK because early learning is the most effective strategy to close the socioeconomic academic achievement gap and helps build a strong school community by connecting families to their local schools starting with 4-year-olds.

    In addition, any basic aid school districts that received funding for Universal Prekindergarten Planning & Implementation must use the money to develop a plan articulating how all children will have access to full-day learning programs the year before kindergarten that meet the needs of parents, including through partnerships with the local educational angency's expanded learning offerings, the After-School Education and Safety Program, California State Preschool Programs, Head Start programs, and other community-based early learning and care programs.


    For more information concerning the Universal Prekindergarten Planning & Implementation Grant, please contact UPKPlanningGrant@cde.ca.gov.

  2. How should a school report transitional kindergarten (TK) students for the kindergarten annual immunization assessment report? (Posted 19-Dec-2022)

    The school will report their TK students within the same line as their Kindergarten students; there will be no differentiation between TK or Kindergarten students for purposes of reporting immunization to the California Department of Public Health. More information on immunization reporting is available at the Shots Required for Transitional Kindergarten and 7th Grade (ca.gov) External link opens in new window or tab. and Immunization Reporting (ca.gov) External link opens in new window or tab..

  3. If a transitional kindergarten (TK) student who turns five between September 2 and the TK eligibility cut-off date for the applicable school year starts school on the first day of the school year, can we only claim Average Daily Attendance (ADA) from the time the student turns five-years-old, or can we claim ADA from the first day of the school year? (Posted 19-Dec-2022)

    Attendance for TK students turning five between September 2 and the applicable TK eligibility cut-off date (listed below) generate ADA for the purpose of funding beginning the first day of the school year.

    • In 2022–23, children are eligible for TK if they turn 5 years old between September 2 and February 2*,
    • In 2023–24, children are eligible for TK if they turn 5 years old between September 2 and April 2*,
    • In 2024–25, children are eligible for TK if they turn 5 years old between September 2 and June 2*,
    • In 2025–26, local educational agencies are required to make TK available to all children who will have their fourth birthday by September 1* of the school year.
    • *Inclusive of these dates
  4. Can we claim Average Daily Attendance (ADA) for a student who turns five after the end date of the TK eligibility cut-off date from the first day of the school year? (Posted 19-Dec-2022)

    No. According to EC Section 48000(c)(2)(B), attendance for students who turn five after the TK eligibility cut-off date, but are admitted to transitional kindergarten (TK) at the discretion of the local educational agency (LEA) on or after the first day of the school year do not generate ADA until they reach their fifth birthday. To clarify, ADA may not be retroactively claimed from the start of the school year if the child’s birthday falls after the TK eligibility cut-off date, and LEAs may only begin claiming attendance for these students once they turn five.

    Please refer to FAQ #3 of the Funding and Reporting Information section for eligibility cut-off dates.

  5. How is Average Daily Attendance (ADA) reported for transitional kindergarten (TK)? (Posted 19-Dec-2022)

    ADA for students who turn five during the applicable TK eligibility window and attend TK should be reported with all other TK/K-3 ADA through the Principal Apportionment Data Collection Web-based Application. Students who turn five after the applicable TK eligibility window only begin generating ADA for funding purposes once they turn five. Once they reach five years of age, ADA for these students should be reported with all other TK/K-3 ADA through the Principal Apportionment Data Collection Web-based Application.

    Please refer to FAQ #3 of the Funding and Reporting Information section for eligibility cut-off dates.

  6. Are districts required to report transitional kindergarten (TK) information via the California Longitudinal Pupil Achievement Data System (CALPADS)? (Posted 19-Dec-2022)

    For students whose fifth birthdays will occur between the eligibility window pursuant to Education Code (EC) Section 48000(c) (please refer to FAQ #3 of the Funding and Reporting Information section for eligibility cut-off dates.):

    Yes. Students whose fifth birthday will occur between the eligibility window pursuant to EC Section 48000(c) (inclusive) of the academic year, or whose fifth birthday occurs prior to September 2 of the academic year, must be reported via CALPADS with a TK program record. Districts are required to obtain Statewide Student Identifiers (SSIDs) for all kindergarten students, including TK students. Students participating in a TK program are enrolled in CALPADS with a grade level of kindergarten. The required CALPADS Education Program Code for TK is 185, which indicates participation in a TK program. Local educational agencies (LEAs) and users with CALPADS-related questions should consult relevant CALPADS documentation on the CALPADS System Documentation web page.

    For students whose fifth birthday occurs after the eligibility window pursuant to EC Section 48000(c) (please refer to FAQ #3 of the Funding and Reporting Information section for eligibility cut-off dates.):

    Yes. Students whose fifth birthday occurs after the eligibility window pursuant to EC Section 48000(c) and before the end of the school year must be reported via CALPADS with a TK program record; however districts may not claim ADA for these students until their fifth birthdays. Additionally, even though they should be reported in CALPADS, these students will not be counted for the purposes of the Unduplicated Pupil Percentage (UPP) for the Local Control Funding Formula (LCFF).

    Districts are required to obtain SSIDs for all kindergarten students, including TK students. Students participating in a TK program are enrolled in CALPADS with a grade level of kindergarten. The required CALPADS Education Program Code for TK is 185, which indicates participation in a TK program. LEAs and users with CALPADS-related questions should consult relevant CALPADS documentation on the CALPADS System Documentation web page.

  7. Should a student who turns five after the applicable TK eligibility cut-off date but is enrolled in transitional kindergarten (TK) prior to the fifth birthday be included in the active enrollment count for the purposes of calculating the average class enrollment for the K–3 Grade Span Adjustment or the Class Size Penalty Calculation under local control funding formula (LCFF)? (Posted 19-Dec-2022)

    Yes. If the TK student is enrolled in school and on the teacher’s roster, then the student should be included in the active enrollment count for the purposes of calculating the average class enrollment for the K-3 Grade Span Adjustment and Class Size Penalty Calculation under LCFF, even if not yet counted for ADA. (California Code of Regulations, Title 5 [5CCR] 15498.1)

    Please refer to FAQ #3 of the Funding and Reporting Information section for eligibility cut-off dates.

  8. How many years can a district claim apportionment for transitional kindergarten (TK) and kindergarten? (Posted 19-Dec-2022)

    Pursuant to EC 46300(g)(2), districts may claim apportionment for a child for not more than two years in kindergarten or two years in a combination of TK and kindergarten.

  9. Can a district claim apportionment for transitional kindergarten (TK) if it does not use a modified curriculum that is age and developmentally appropriate? (Posted 19-Dec-2022)

    In order to claim apportionment for TK, local education agencies (LEAs) must use a modified curriculum that is age and developmentally appropriate (Education Code 48000(d)).

  10. Can a school district partner with a non-local educational agency (LEA) to provide their Transitional Kindergarten (TK) services? (Posted 19-Dec-2022)

    No. TK is the first year of a two-year Kindergarten program and cannot be provided by a non-LEA agency as statute requires that students must be under the immediate supervision and control of a certificated employee of the school district or county office of education.

  11. Can district A enter into an interdistrict transfer agreement with district B so that district B can provide a Transitional Kindergarten (TK) program for district A’s TK-eligible children? (Posted 19-Dec-2022)

    No. Each local educational agency (LEA) must offer TK for the pupils residing in their district. Nevertheless, LEA’s may enter into interdistrict transfer agreements with each other in order to serve students who wish to be served in other districts. In interdistrict transfer agreement situations, the district serving the individual student claims the individual student’s attendance for apportionment.

  12. Can an LEA meet the TK offering requirement through a vendor? (Posted 19-Dec-2022)

    No. Education Code establishes criteria that must be met in order for attendance for apportionment to generate average daily attendance (ADA). One criteria is the supervision of students by a certificated employee of the local educational agency. Below are the requirements for attendance generation in different instructional settings.

    Classroom-Instruction (School Districts and county offices of education [COEs])

    • For attendance generated through classroom-instruction, Education Code (EC) Section 46300(a) requires that a student must be under the immediate supervision and control of a certificated employee of a school district or a county office of education.


    Classroom-Instruction (Charter Schools)

    • For attendance generated through classroom-instruction, EC Section 47612.5(e) requires that a student must be under the immediate supervision and control of a certificated employee of the charter school.


    Independent Study (School districts, COEs, and Charter Schools)

    • For attendance generated through independent study instruction, EC Section 51747.5(a) requires that the supervising teacher coordinating and evaluating the work product be a certificated employee of a school district, charter school, or county office of education.
  13. Can a school district contract or enter into an Memorandum of Understanding with another LEA to operate its Transitional Kindergarten (TK) Program? (Posted 19-Dec-2022)

    Pursuant to Education Code (EC) Section 46300(a) a school district can contract with a county office of education to provide instruction to its students and the district can claim the average daily attendance (ADA). However, a school district cannot claim ADA by contracting with another school district or charter school.

  14. Can a preschool program generate TK funding? (Posted 19-Dec-2022)

    No. Preschool programs are not eligible to generate funding for TK programs. TK funding is based on average daily attendance (ADA) which is funded through the Local Control Funding Formula (LCFF).

  15. Can a local educational agency implement Transitional Kindergarten age eligibility expansion ahead of the statutory schedule? (Posted 19-Dec-2022)

    Yes. EC Section 48000(c)(2)(A) states that a school district or charter school may, at any time during a school year, admit a child to a transitional kindergarten (TK) program who will have their fifth birthday after the date specified for the applicable year, but during that same school year, subject to conditions. Pupils that are enrolled but have birthdays outside of the date range do not generate average daily attendance, and therefore do not generate a Local Control Funding Formula apportionment and are not included in enrollment or unduplicated pupil counts until their fifth birthdays [EC 48000(c)(2)(B)].

    However, since these children are still TK pupils enrolled in a TK classroom, they must be included in pupil counts for the TK class size and adult-to-pupil ratios, kindergarten-through-grade-3 grade span adjustment, and class size penalties (EC Section 41378).
  16. What are the penalties for not meeting the transitional kindergarten requirements for class size, adult-to-student ratios, and teacher credentialing? (Posted 19-Dec-2022)

    Penalties for failing to meet the requirements for average transitional kindergarten (TK) class enrollment, adult-to-student ratios, and credentialed teachers are outlined in Education Code (EC) Section 48000.1.F

    1. Average Class Enrollment of 24: The penalty is loss of the kindergarten through grade 3 (K–3) Local Control Funding Formula (LCFF) grade span adjustment (10.4% of the K–3 LCFF base grant per average daily attendance [ADA]) for all TK ADA in the local educational agency (LEA). For example, a 2022–23 audit finding would result in a penalty of $953 multiplied by the LEA’s [school district’s or charter school’s] second principal apportionment period’s TK ADA. This penalty will not be applied to a school district that loses the K–3 LCFF grade span adjustment pursuant to EC Section 42238.02(d)(3)(D)(i).
    2. 1:12 adult-to-student ratio: The penalty is the amount determined based on multiplying the following:
      1. The number of additional adults needed to meet the 1:12 ratio requirement as calculated pursuant to EC Section 48000.1(b)(1)(A)(i)
      2. The number 24, reduced by the statewide average rate of absence for elementary school districts for kindergarten and grades 1 through grade 8, inclusive, as calculated by the California Department of Education (CDE) for the prior year and rounded to the nearest tenth
      3. The applicable TK LCFF add-on rate as provided for in EC Section 42238.02(g)(2)

    For example, a 2022–23 audit finding stating one additional adult was needed to meet the ratio requirement would result in a penalty of $65,757 [1 * (24*0.974) * $2,813].

    1. Early Education Credential Requirements: The penalty is the amount determined based on multiplying the following:
      1. The number of credentialed teachers that did not meet the TK requirements (see FAQ #11)
      2. The number 24, reduced by the statewide average rate of absence for elementary school districts for kindergarten and grades 1-8, inclusive, as calculated by the CDE for the prior year and rounded to the nearest tenth
      3. The applicable K–3 LCFF Base Grant per ADA
      4. The sum of all school days the teacher(s) rendered service in a TK classroom without meeting the requirements divided by the total days of instruction for those teacher(s).]


    For example, a 2022–23 audit finding stating one teacher taught for 90 days out of 180 days without meeting the TK teacher requirements would result in a penalty of $106,735 [1 * (24*0.974) * $9,132 * (90 ÷ 180)].

    The maximum penalty for all three TK requirements is the product of the LEA’s total Second Principal Apportionment TK ADA multiplied by the sum of the applicable K–3 base grant per ADA, the K–3 grade span adjustment (GSA), and the TK add-on funding.

    Statewide absence rates and the K-3 GSA are available on the CDE website’s Principal Apportionment section in the Funding Rates and Information page.


Transitional Kindergarten Class Size and Ratio Information

  1. What are the adult to child ratios for Transition Kindergarten (TK) classrooms? (Posted 19-Dec-2022)

    Starting in school year 2022–23, adult-to-child ratios for TK classrooms are 1 adult to 12 children. Contingent on additional funding appropriated by the Legislature, this ratio may reduce to 1:10 starting in school year 2023–24 set forth in Education Code (EC) section 48000(g).

  2. What is the ratio for TK during recess and lunch? (Posted 19-Dec-2022)

    The statute requires that starting July 1, 2022, a school district or charter school shall maintain an average ratio of at least one adult (which may be the teacher) for every 12 pupils during instructional time, which for TK students at a school district includes recess if students are engaged in educational activities required of them and under the immediate control and supervision of a certificated employee (Education Code [EC] 46115). The law is silent with respect to whether the ratio must be maintained during lunch and recess that is not being counted towards instructional time.

  3. How is the average calculated for the 1:12 adult-to-student transitional kindergarten ratio? (Posted 19-Dec-2022)

    The calculation for the average 1:12 adult-to-student ratio for transitional kindergarten (TK) classrooms required pursuant to Education Code Section 48000(g)(2) is as follows:

    • Step 1: Determine the total TK enrollment, which is the sum of the average enrollment count per class of all classes at the school-site, as determined for the 24 average class enrollment requirement (see FAQ #1, Step 3)
    • Step 2: Determine the number of adults:
      • Take a count of employees of the school district or charter school assigned to each class at the school-site that includes TK students on the last teaching day of each school month that ends before April 15 of the school year;
      • Sum the adult counts and divide by the total number of those counts, rounded to the nearest half or whole integer.
    • Step 3: The adult-to-student ratio is the total TK enrollment divided by the total number of adults calculated in Step 2, rounded to the nearest half or whole integer.
    • For more information regarding how the adult-to-student ratio average is calculated, please see the October 20 TK Requirements Webinar slide deck (PDF).
  4. Are transitional kindergarten classes required to maintain a school-site average of 24 students? How is the average calculated? (Posted 19-Dec-2022)

    Yes. Pursuant to Education Code Section 48000(g)(1), as a condition of apportionment for transitional kindergarten (TK) students, school districts and charter schools are required to maintain an average TK class enrollment of not more than 24 students for each school-site.

    The average TK class enrollment is calculated for each school-site using a process similar to the average kinder through grade 3 (K-3) class enrollment for purposes of the K-3 grade span adjustment for school districts:

    • Step 1: Take an active enrollment count of all students enrolled in a class with TK students on the last teaching day of each school month that ends before April 15 of the school year;
    • Step 2: Sum all active enrollment counts for each class;
    • Step 3: Calculate the average enrollment count for each class by dividing the sum of all active enrollment counts by the total number of active enrollment counts made for each class;
    • Step 4: Sum the average enrollment count calculated for each class at the school-site and divide by the total number of classes at the school-site that include TK pupils, rounded to the nearest half or whole integer.
    • For more information regarding how the class size average is calculated, please see the October 20 TK Requirements Webinar slide deck (PDF).
  5. Is it acceptable for a transitional kindergarten class to have more than 24 students if they maintain the 1:12 adult-to-student ratio? (Posted 19-Dec-2022)

    Per Education Code (EC) Section 48000(g)(1) a school district or charter school is required to maintain an average transitional kindergarten (TK) class enrollment of not more than 24 pupils for each school-site (see FAQ #4 for information on how the TK average class size is calculated). Failure to meet this requirement would lead to a penalty to the TK Local Control Funding Formula funding pursuant to EC Section 48000.1.

    The average TK class enrollment requirement is by school-site, not individual TK class, therefore it is possible for an LEA to have an individual TK class with more than 24 students but still maintain an average at the school-site of 24 or less.

  6. Does the 1:12 adult-to-student ratio need to be maintained at all times during the instructional day? (Posted 19-Dec-2022)

    Per Education Code Section 48000 school districts and charter schools are required to maintain an average of at least one adult for every 12 pupils for transitional kindergarten classrooms at each school-site. This 1:12 adult-to-student ratio should be maintained for the entire instructional day to the extent it is reasonably possible. (For example, a teacher may need to take a student to the office or take a quick bathroom break in which case the ratio would, briefly, not be met.)         

    Note: The manner in which the ratio is calculated does not relieve a local educational agency (LEA) from meeting supervision requirements for the entirety of the instructional day whereby instructional time and attendance for apportionment may only be counted when a student is under the immediate supervision of a certificated employee of the LEA. Please refer to the FAQs under Instructional Minutes Information for guidance regarding instructional time requirements.  

  7. Can a special education aid or a speech therapist assigned to work with specific students in the transitional kindergarten classroom be counted in the 1:12 ratio? (Posted 19-Dec-2022)

    No. The assigned adult must be an employee of the school district or charter school who is dedicated and available to all TK pupils for the entire school day.

  8. Can an adult assigned to a transitional kindergarten classroom on a part-time basis be counted in the 1:12 ratio? (Posted 19-Dec-2022)

    Yes. If the adult is dedicated and available to all transitional kindergarten (TK) pupils, the adult’s time can be counted towards meeting the 1:12 ratio. The local educational agency (LEA) should maintain documentation for the fractional amount of time the adult is assigned to a TK classroom.

    For example, a TK classroom with 24 students, 1 teacher, and 2 part-time adults, would need to have the total time the 2 part-time adults are assigned to the classroom equal 100% of a full-time adult in order to still satisfy the 1:12 ratio.

  9. Do the transitional kindergarten class size and adult-to-student ratio requirements apply to all students in combination classes, or only to the transitional kindergarten students in the class? (Posted 19-Dec-2022)

    The transitional kindergarten (TK) class size and adult-to-student ratio requirements apply to all students in a classroom providing instruction to TK students, with the exception of students enrolled in “long term” independent study, as described in 48000(g)(1)(B)(ii) and (iii) (which address school district and charter schools respectively) and in special day classes. [Education Code Section 42238.02 (d)(3)(D)(ii), 48000(g)(1)(A) and 48000.1(b)(2)].

  10. Do the transitional kindergarten class size and adult-to-student ratio apply to students participating in independent study? (Posted 19-Dec-2022)

    If a student is participating in long term independent study, as described in Education Code 48000(g)(1)(B)(ii) or (iii), the student is not counted for the purpose of calculating the transitional kindergarten (TK) class size and adult-to-student ratio. Instead, the student’s average daily attendance and the corresponding certificated employee’s full time equivalent (FTE) for independent study is counted towards the independent study ratio calculation pursuant to EC sections 51745.6 and 51749.5.

    If the student is not participating in independent study, as described in the above-referenced subdivisions, the student is counted for the purpose of calculating the TK class size and adult-to-student ratio. For example, a student who participates in independent study for fewer than 15 schooldays in a school year, whether in a district-operated or charter school, is counted for the purpose of calculating the TK class size and adult-to-student ratio.

    For more information regarding the independent study ratio, please refer to the Independent Study Ratio Calculations page.

  11. Do the transitional kindergarten class size and adult-to-student ratio requirements apply to special education students? (Posted 19-Dec-2022)

    The transitional kindergarten (TK) class size and adult-to-student ratio requirements apply to any classroom providing instruction to TK students, with the exception of special day classes. Special education students in general education classes are subject to the TK requirements (Education Code Section 48000(g)(1)(A) and 48000.1(b)(2)).

  12. Can a school district or charter school apply for a waiver for the transitional kindergarten classroom enrollment and ratio requirements? (Posted 19-Dec-2022)

    No. The requirements of transitional kindergarten (TK) in Education Code (EC) Section 48000(g) are conditions of apportionment and are therefore not waivable by the State Board of Education. School districts and charter schools will incur fiscal penalties to the TK Local Control Funding Formula funding pursuant to EC 48000.1 if the annual audit finds that they failed to meet the TK requirements. 

  13. Can we have a transitional kindergarten class with more than 24 students if we add a third adult? (Posted 19-Dec-2022)
    Since Education Code (EC) Section 48000(g)(1) requires that a school district or charter school maintain an average transitional kindergarten (TK) class enrollment of not more than 24 pupils for each schoolsite, it is possible for a local educational agency to have an individual TK class with more than 24 pupils while maintaining an average at the schoolsite of 24 or less. However, failure to maintain an average of 24 pupils or less at the schoolsite would lead to a penalty to the TK Local Control Funding Formula funding pursuant to EC Section 48000.1, regardless of the number of adults.
  14. Are transitional kindergarten pupils who are ineligible to generate average daily attendance, due to their age, included in the transitional kindergarten class size and adult-to-pupil ratio counts? (Posted 19-Dec-2022)

    Yes. All transitional kindergarten (TK) pupils, including those not generating apportionment funding, must be included in pupil counts for the TK class size and adult-to-pupil ratios.


Instructional Time and TK

  1. My son's school has an extended-day schedule. Since kindergarten and transitional kindergarten (TK) are not mandatory, if I pick up my child at part-day, is that all right? (Posted 19-Dec-2022)

    Since TK and kindergarten are currently not mandated, it is a local decision whether you are permitted to pick up your child at part-day. Assuming the local education agency (LEA) does not allow you to pick up your child part way through the extended-day schedule, your child's absence might be recorded as an unexcused absence and might be referred to the school attendance review board (SARB). A SARB meeting is recommended for any minor pupil, including a five-year-old, who is “irregular in attendance at school” pursuant to Education Code (EC) Section 48263.

    SARB takes referrals in three situations:

    • A minor pupil is a habitual truant (which requires the child to be between the ages of 6 and 18).
    • A minor pupil is irregular in attendance at school.
    • A minor pupil is habitually insubordinate or disorderly during attendance at school.

    Therefore, SARB may discuss the problem of irregular attendance, discuss the importance of regular school attendance, and link the parent to any needed community resources.
  2. Is there a specific number of instructional minutes required for Transitional Kindergarten (TK)? (Posted 19-Dec-2022)

    Both school districts and charter schools have to meet the annual instructional minutes requirements. The annual instructional minutes requirement for TK is 36,000 minutes per year (Education Code [EC] Sections 46207; 47612.5).

    • For school districts, the maximum school day in kindergarten is 4 hours (EC Section 46111). There are two exceptions to this statute which allow schools that have adopted an early primary program (extended-day kindergarten) (EC Section 8973), and schools in which students are participating in an Expanded Learning Opportunity Program (EC Section 46120), to exceed 4 hours. In general, the minimum length of instructional time that must be offered to constitute a school-day is 180 minutes (EC sections 46114 and 46117). Pursuant to EC Section 46208, school districts must offer 180 or more days of instruction per school-year unless a school operates on a multitrack year-round schedule, in which case it must offer at least 163 days.
      • With the exception of instances of school closures prompted by an emergency, EC Section 37202(a) requires that elementary school programs operated by a school district must be of equal length of day, and this would include any TK and kindergarten programs operated by the school district. EC Section 37202(b) provides an exception to this rule whereby a school district may operate TK and kindergarten classes, either within the district or at the same school site, for different lengths of time without a waiver if the school district is operating an Early Primary Program pursuant to EC Section 8973. For further information about Early Primary Programs please visit Kindergarten in California - Elementary.
    • Charter schools do not have a minimum number of minutes that must be offered each school-day, although they do have to offer 175 days and a total of 36,000 instructional minutes to meet the annual days and minutes requirements for TK and kindergarten pursuant to EC sections 47612(d)(3), 47612.5, and 5 CCR § 11960.
  3. Must a student admitted to transitional kindergarten (TK) at the start of the school year whose fifth birthday occurs after the applicable TK eligibility cut-off date of that same school year be scheduled for and offered the required instructional minutes in California Education Code (EC) for TK/kindergarten? (Posted 19-Dec-2022)

    Yes. If the student is enrolled in a TK classroom (even if not yet counted for ADA), the student should be scheduled for a minimum of 180 minutes per school day and offered the same number of annual instructional minutes offered other TK/kindergarten students enrolled at the same school site. For more information on claiming ADA, refer to the Funding and Reporting section.

    Please refer to FAQ #3 of the Funding and Reporting Information section for eligibility cut-off dates.

  4. Are instructional minutes for transitional kindergarten (TK) and Kindergarten inclusive of recess? (Posted 19-Dec-2022)

    Yes. If the student is enrolled in a TK classroom (even if not yet counted for ADA), the student should be scheduled for a minimum of 180 minutes per school day and offered the same number of annual instructional minutes offered other TK/kindergarten students enrolled at the same school site. For more information on claiming ADA, refer to the Funding and Reporting section.

    Please refer to FAQ #3 of the Funding and Reporting Information section for eligibility cut-off dates.

  5. Are instructional minutes for transitional kindergarten (TK) and Kindergarten inclusive of breakfast? (Posted 19-Dec-2022)
    • Breakfast in the classroom, as long as appropriate educational activities are taking place during meal services, is permissible as instructional minutes.
    • Letter from Jack O'Connell, State Superintendent of Public Instruction, on Instructional Minutes and Breakfast In the Classroom.
  6. Are instructional minutes for transitional kindergarten (TK) and Kindergarten inclusive of lunch? (Posted 19-Dec-2022)
    “Noon intermissions” (otherwise known as lunch time) may not be counted as instructional minutes pursuant to Education Code Section 46115.
  7. If naptime is built into the daily schedule for Transitional Kindergarten (TK), does this time count as instructional minutes? (Posted 19-Dec-2022)

    No. While naptime is a healthy activity for students of this young age, it would not count towards TK instructional minutes, as 180 minutes per day are required by Education Code 46117. In order to generate and claim attendance for apportionment, pursuant to Education Code Section 46300, students must be engaged in educational activities while under the immediate supervision and control of a certificated employee of the school district for 180 minutes per day. If TK and California State Preschool Program are blended to create a full-day of Universal Prekindergarten services (6 hours or more), a nap could be scheduled at any point during the program day, however, in order to meet the requirements for apportionment, the program would need to ensure that students are engaged in educational activities while under the immediate supervision and control of a certificated employee of the school district for no less than 180 minutes of the program day. For example, if the program provides 120 TK instructional minutes, then transitions to naptime, the program must still provide an additional 60 TK instructional minutes at some point during the remainder of the day in order to claim attendance for apportionment. Alternatively, the program may provide the full 180 TK instructional minutes prior to the scheduled naptime.

Questions:   Principal Apportionment Section | attendanceaccounting@cde.ca.gov | 916-324-4541
Last Reviewed: Tuesday, December 20, 2022
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